現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | -0.51 | 0 | 0.04 | -80.95 | 0.46 | 155.56 | -0.1 | 0 | -0.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.41 | 0 | -0.27 | 0 | 0.05 | -44.44 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | -0.42 | 0 | 0.21 | -61.82 | 0.18 | 0 | 0 | 0 | -0.21 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.5 | 0 | -0.59 | 0 | 0.09 | -40.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2021 (8) | -0.5 | 0 | 0.55 | -28.57 | -0.06 | 0 | 0 | 0 | 0.05 | 0 | 0.02 | -86.67 | 0 | 0 | 15.38 | -68.21 | -0.66 | 0 | -0.17 | 0 | 0.15 | -11.76 | 0.02 | -50.0 | 0.00 | 0 |
| 2020 (7) | -1.54 | 0 | 0.77 | 4.05 | 0.28 | -72.82 | -0.02 | 0 | -0.77 | 0 | 0.15 | 25.0 | 0 | 0 | 48.39 | -91.94 | -1.48 | 0 | -1.5 | 0 | 0.17 | 54.55 | 0.04 | 0.0 | 0.00 | 0 |
| 2019 (6) | -1.31 | 0 | 0.74 | 0 | 1.03 | 0 | 0.02 | 0 | -0.57 | 0 | 0.12 | 50.0 | 0 | 0 | 600.00 | 1250.0 | -1.38 | 0 | -1.65 | 0 | 0.11 | 450.0 | 0.04 | 100.0 | 0.00 | 0 |
| 2018 (5) | -0.77 | 0 | -0.09 | 0 | 0 | 0 | -0.02 | 0 | -0.86 | 0 | 0.08 | 100.0 | 0 | 0 | 44.44 | 711.11 | -0.83 | 0 | -0.78 | 0 | 0.02 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (4) | -0.25 | 0 | 0.77 | 0 | 0 | 0 | 0.02 | 0 | 0.52 | 0 | 0.04 | -33.33 | 0 | 0 | 5.48 | 5.94 | -0.7 | 0 | -0.69 | 0 | 0.02 | 100.0 | 0.01 | -50.0 | 0.00 | 0 |
| 2016 (3) | -0.1 | 0 | -0.2 | 0 | -0.15 | 0 | -0.02 | 0 | -0.3 | 0 | 0.06 | 200.0 | 0 | 0 | 5.17 | 233.62 | -0.44 | 0 | -0.65 | 0 | 0.01 | 0.0 | 0.02 | 100.0 | 0.00 | 0 |
| 2015 (2) | 0.19 | 0 | -0.6 | 0 | 0 | 0 | -0.09 | 0 | -0.41 | 0 | 0.02 | -33.33 | 0 | 0 | 1.55 | 6.46 | -0.4 | 0 | 1.15 | 15.0 | 0.01 | -66.67 | 0.01 | 0.0 | 16.24 | 0 |
| 2014 (1) | -0.52 | 0 | 3.27 | 32600.0 | -1.53 | 0 | -0.14 | 0 | 2.75 | 1045.83 | 0.03 | -25.0 | 0 | 0 | 1.46 | -16.99 | -0.1 | 0 | 1.0 | 3233.33 | 0.03 | -62.5 | 0.01 | 0.0 | -50.00 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | -0.14 | 12.5 | -40.0 | 0 | 0 | -100.0 | 0.04 | 500.0 | -55.56 | 0 | 100.0 | 0 | -0.14 | 12.5 | -55.56 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.15 | -66.67 | -50.0 | -0.12 | -500.0 | -20.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | -0.16 | -60.0 | -60.0 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | -109.09 | -0.1 | 0 | 0 | -0.16 | -128.57 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.09 | 18.18 | 10.0 | -0.02 | 81.82 | 80.0 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | -0.1 | 9.09 | 0.0 | 0.03 | 200.0 | -72.73 | -0.01 | -102.27 | 50.0 | 0 | 0 | 0 | -0.07 | 30.0 | -800.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.11 | -57.14 | 15.38 | -0.11 | -450.0 | 31.25 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | -0.11 | -10.0 | 0.0 | 0.01 | 0.0 | -87.5 | 0.44 | 388.89 | 4300.0 | 0 | 0 | 0 | -0.1 | -11.11 | -233.33 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.07 | 30.0 | 56.25 | -0.02 | 80.0 | 91.3 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | -0.1 | 0.0 | -42.86 | 0.01 | -50.0 | -92.31 | 0.09 | -18.18 | 280.0 | 0 | 0 | 0 | -0.09 | -12.5 | -250.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.1 | 0.0 | 44.44 | -0.1 | 0.0 | -400.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q3 (15) | -0.1 | 0.0 | 0.0 | 0.02 | -81.82 | -84.62 | 0.11 | 650.0 | 650.0 | 0 | 0 | 0 | -0.08 | -900.0 | -366.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.1 | 23.08 | 23.08 | -0.1 | 37.5 | -150.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | -0.1 | 9.09 | 9.09 | 0.11 | 37.5 | 57.14 | -0.02 | -300.0 | 0.0 | 0 | 0 | 0 | 0.01 | 133.33 | 125.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.13 | 18.75 | 18.75 | -0.16 | 30.43 | -166.67 | 0.02 | -33.33 | -50.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 22Q1 (13) | -0.11 | -57.14 | 47.62 | 0.08 | -38.46 | -63.64 | 0.01 | 120.0 | -50.0 | 0 | 0 | 0 | -0.03 | -150.0 | -400.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | 11.11 | 15.79 | -0.23 | -1050.0 | -475.0 | 0.03 | -25.0 | -25.0 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 21Q4 (12) | -0.07 | 30.0 | 82.05 | 0.13 | 0.0 | -51.85 | -0.05 | -150.0 | -266.67 | 0 | 0 | -100.0 | 0.06 | 100.0 | 150.0 | 0.02 | 0 | -50.0 | 0 | 0 | 0 | 200.00 | 0 | 600.0 | -0.18 | -38.46 | 40.0 | -0.02 | 50.0 | 95.12 | 0.04 | 0.0 | -20.0 | 0 | 0 | -100.0 | -350.00 | 0 | 0 |
| 21Q3 (11) | -0.1 | 9.09 | 74.36 | 0.13 | 85.71 | 44.44 | -0.02 | 0.0 | -106.9 | 0 | 0 | 0 | 0.03 | 175.0 | 110.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | 18.75 | 70.45 | -0.04 | 33.33 | 92.45 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.00 | 0 | 0 |
| 21Q2 (10) | -0.11 | 47.62 | 68.57 | 0.07 | -68.18 | -80.56 | -0.02 | -200.0 | 0.0 | 0 | 0 | 100.0 | -0.04 | -500.0 | -500.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.16 | 15.79 | 48.39 | -0.06 | -50.0 | -137.5 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 21Q1 (9) | -0.21 | 46.15 | 48.78 | 0.22 | -18.52 | 450.0 | 0.02 | -33.33 | 200.0 | 0 | -100.0 | 100.0 | 0.01 | 108.33 | 102.7 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.19 | 36.67 | 55.81 | -0.04 | 90.24 | 94.44 | 0.04 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | -2100.00 | 0 | 0 |
| 20Q4 (8) | -0.39 | 0.0 | 62.86 | 0.27 | 200.0 | 1000.0 | 0.03 | -89.66 | -97.17 | 0.01 | 0 | 0 | -0.12 | 60.0 | 88.89 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 28.57 | -42.86 | -90.48 | -0.3 | 31.82 | 26.83 | -0.41 | 22.64 | 43.84 | 0.05 | 25.0 | 66.67 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (7) | -0.39 | -11.43 | -195.12 | 0.09 | -75.0 | 28.57 | 0.29 | 1550.0 | 1550.0 | 0 | 100.0 | 0 | -0.3 | -3100.0 | -162.5 | 0.04 | 100.0 | 33.33 | 0 | 0 | 0 | 50.00 | 125.0 | 0 | -0.44 | -41.94 | -12.82 | -0.53 | -431.25 | -32.5 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 20Q2 (6) | -0.35 | 14.63 | 2.78 | 0.36 | 800.0 | -12.2 | -0.02 | 0.0 | -100.0 | -0.02 | -100.0 | 0 | 0.01 | 102.7 | -80.0 | 0.02 | -50.0 | -33.33 | 0 | 0 | 0 | 22.22 | -94.44 | 0 | -0.31 | 27.91 | 8.82 | 0.16 | 122.22 | 126.23 | 0.04 | 0.0 | 100.0 | 0.01 | 0.0 | 0.0 | -166.67 | 0 | 0 |
| 20Q1 (5) | -0.41 | 60.95 | -32.26 | 0.04 | 233.33 | -86.67 | -0.02 | -101.89 | -100.0 | -0.01 | 0 | -150.0 | -0.37 | 65.74 | -3600.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 400.00 | 33.33 | 0 | -0.43 | -4.88 | -79.17 | -0.72 | 1.37 | -820.0 | 0.04 | 33.33 | 100.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 19Q4 (4) | -1.05 | -356.1 | 0.0 | -0.03 | -142.86 | 0.0 | 1.06 | 5400.0 | 0.0 | 0 | 0 | 0.0 | -1.08 | -325.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 300.00 | 0 | 0.0 | -0.41 | -5.13 | 0.0 | -0.73 | -82.5 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.41 | 213.89 | 0.0 | 0.07 | -82.93 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | 0 | 0.0 | 0.48 | 860.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.39 | -14.71 | 0.0 | -0.4 | 34.43 | 0.0 | 0.03 | 50.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | -0.36 | -16.13 | 0.0 | 0.41 | 36.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | 600.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | -0.34 | -41.67 | 0.0 | -0.61 | -710.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q1 (1) | -0.31 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -238.46 | 0.0 | 0.0 |
